- •Изучаем основы бизнеса down to business
- •Часть 1 Хабаровск
- •Введение
- •I. TextWhat is Business?
- •Input – transformation – output
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •Sale of goods
- •III. Speech practice exercises
- •Sam. – Look, many people would like to start a business. It involves
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Review Exercises
- •I. Text types of economic systems
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Key word – combinations
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Passive Voice
- •Страдательный (пассивный) залог
- •B. Exercises
- •I. Text economic entity assumption
- •Sole Proprietorships
- •Partnerships
- •Advantages and Disadvantages of a Partnership
- •Corporations
- •Advantages and disadvantages of a corporation
- •Vocabulary
- •Exhibit 3.1. Prevalence and Profits of the Three Forms of Business Ownership
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Vocabulary notes
- •Vocabulary notes
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Present Perfect Continuous Tense
- •B. Exercises
- •I. Text labour market
- •Exhibit 4.1. Sector of the us Economy
- •Exhibit 4.2. Shift in Employment by Industry Sector
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech and writing practice exercises
- •Curriculum Vitae
- •C.S.E.* Maths, English, Geography, History, Chemistry 1987
- •Interests:
- •Commentaries
- •Interests: __________________________________________________
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Past Perfect Tense
- •B. Exercises
- •I. Text nature of accounting
- •A Typical Finance Department
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •IV. Brush up your grammar
- •B. Exercises
- •I. Text financial statements
- •Balance Sheet
- •Vocabulary
- •Comprehension questions
- •Income Statement
- •Vocabulary
- •Comprehension questions
- •Statement of Cash Flows
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary exercises
- •III. Speech and writing practice exercises
- •Exhibit 6.1. Balance Sheet for Computer Discount Warehouse
- •Exhibit 6.2. Income Statement for Computer Discount Warehouse
- •Exhibit 6.3. Statement of Cash Flows for Computer Discount Warehouse
- •Prepare the financial statements at May31 for David Palmer, Attorney at Law.
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Modals and Their Equivalents
- •To have to
- •B. Exercises
- •Supplementary texts for translation text 1 people who made a fortune
- •Vocabulary notes
- •Text 2 upbeat on russia
- •Vocabulary notes
- •Text 3 mergers and acquisitions
- •Vocabulary notes
- •Text 4 shareholders
- •Vocabulary notes
- •Text 5 starting up business in russia
- •I. Professional Overview of the Russian Recruiting Market
- •II. Professionals Most Demanded by Western Companies in Russia
- •Vocabulary notes
- •Text 6 along scientific lines
- •Vocabulary notes
- •Text 7 auditing
- •Vocabulary notes
- •Text 8 the changing accounting profession
- •Vocabulary notes
- •Список литературы
- •Содержание
Vocabulary notes
mass media – средства массовой информации
Personnel Department – отдел кадров
run an ad – помещать объявление
by word-of-mouth – устно
lack – не хватать, испытывать недостаток
demand – спроc
Key Account Manager – ведущий (главный) бухгалтер
back-office – вспомогательная контора фирмы для обработки
информации и обслуживания асу производством и
спросом
Text 6 along scientific lines
Mr. Booster, a noted businessman in London, wanted a new private secretary. Being that sort of a man, he wished to make his choice along scientific lines.
An advertisement was published in the local press and a psychologist from Cambridge was asked to come and help in securing the right choice.
It was a good job and about 50 girls applied for it and were interviewed. As a result of the preliminary tests, the number of candidates was reduced to 2. These were asked to take their seats in the first row of benches in the lecture hall and the psychologist took a piece of chalk and wrote on the blackboard:
2 + 2 = 5.
The first candidate sprang to her feet, crossed out 5, wrote in 4 and said:
“ 5 is wrong. The right answer is 4 “.
The other sat still and it was not until a little while later that she said –
“ To the best of my belief 5 is wrong, but you never can tell what the future may bring… “.
Next the businessman and the psychologist adjourned for a drink. They entered the businessman’s study, the psychologist made himself quite comfortable in a big chair and said:
“To my thinking there are only two candidates worth speaking of. I mean the ones I examined last. You will have noticed, Mr. Booster, the answers they gave me? “
“ Er, well, yes I did. “
“ Well, in my estimation the first one is very pedantic; she will never make any mistakes. To my mind, there is nothing more attractive then a secretary like that… However “, went on the psychologist, “ the other girl has got a very inquisitive mind. If you wish to introduce some new working methods into your factory, I dare say she will prove priceless. Well, Mr. Booster “, said the psychologist as he watched the businessman fill the glasses, “ what’s your final choice? “
Mr. Booster drank his whisky, wiped his moustache, and said:
“ My choice is the tall blonde, with the blue eyes and long legs! “
And there was not the slightest note of hesitation to be heard in his voice…
Vocabulary notes
along scientific lines – с научным подходом
psychologist – психолог
adjourn – делать перерыв
study – (зд) рабочий кабинет
in my estimation – по моему мнению
hesitation – колебание
Text 7 auditing
The traditional definition of auditing is a review and an evaluation of financial records by a second set of accountants. An internal audit is a control by a company’s own accountants, checking for completeness, exactness and reliability. Among other things, internal auditors are looking for deviations from a firm’s established methods for recording business transactions. In most countries, the law requires all firms to have their accounts audited by an outside company. An external audit is thus a review of financial statements and accounting records by an accountant not belonging to the firm. The auditors have to determine whether the accounts give what in Britain is known as a “true and fair view” and in the US as a “fair presentation” of the company’s financial position.
Auditors are appointed by a company’s board of directors, whose choice has to be approved by the shareholders at the Annual General Meeting. Auditors write an official audit report. They may also address a “management letter” to the directors, outlining deficiencies and recommending improved operating procedures. This leads to the more recent use of the word “audit” as an equivalent term for “control”: transnational corporations, for example, might undertake inventory, marketing and technical audits. Auditing in this sense means checking that general management instructions are being executed in branches, subsidiaries, etc.